Switching from Asio to Wasapi in non exclusive mode doesn't work when sample rate has to change

Yesterday I posted a link to here there, and it was viewed several times but no one replied (yet).

Today I posted a test procedure :
(Anyone with another dac then mine should be able to do the exact same test.
If they experience the same issues, the bug is in Roon, if not, it’s the driver of my dac.)

Matrix Audio hasn’t replied yet, but they might be very busy with debugging their new product lines